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國民技術(300077.SZ)業績快報:2019年度業績扭虧為盈至1.08億元
格隆匯 02-25 17:32

格隆匯2月25日丨國民技術(300077.SZ)披露2019年度業績快報,2019年度,公司實現營業收入3.95億元,同比下降34.44%;利潤總額1.33億元;實現歸屬於上市公司普通股股東的淨利潤1.08億元,上年同期虧損16.14億元;基本每股收益0.19元。業績變動的主要原因為:

1、2018年,斯諾實業原主要客户沃特瑪出現償債風險,歷史業務形成了大額應收款項。儘管公司對相關應收款項採取了保全措施,同時積極尋求多種渠道收回部分應收款項,但由於款項回收期預計進一步延長、不確定性增加,基於審慎性的原則,公司於2018年計提了大額壞賬準備;此外,因斯諾實業市場銷售不及預期且差距較大,公司計提了大額商譽減值準備,因此導致公司2018年大幅虧損。經前期會計差錯更正後,2019年初公司因收購斯諾實業形成的剩餘商譽賬面價值為2.54億元。2019年末,公司委託有資質的中介機構對剩餘的商譽價值進行重新評估,並據此進行減值測試,根據減值測試結果對商譽進行相應賬務處理。由此,公司2019年計提的減值損失相較於2018年將大幅減少。

2、公司於2019年10月25日召開2019年第一次臨時股東大會,審議通過《關於簽署<關於深圳市斯諾實業發展股份有限公司之股權收購協議>補充協議的議案》(“補充協議”),根據《補充協議》,股權收購總對價由13.36億元調整為6.65億元。此次收購對價調減金額人民幣6.71億元(670,990,377元)按照《企業會計準則》相關規定計入營業外收入,確認為非經常性損益,對公司本年度經營業績產生較大影

3、報告期內,營業收入較上年同期下降,毛利同比減少。

綜上,本報告期業績與上年同期相比發生重大變化,扭虧為盈。

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